A formatting question

After I format (NTFS) a 120 GB primary partition with Paragon Hard Disk Manager 2009 boot CD, about 5 MB is occupied by the file system (prior to OS installation). But when I use other software, that size varies. For instance, when I format with Easeus Partition Master (with the same cluster size), it's 65 MB. It occured to me that different utilities might be creating a different-sized MFT but how can there be a difference in MFT size when there are no files. Could someone explain?

The different utilities could be writing the MFT differently, however the only difference should be the amount of space reserved for the MFT, not the actual data, it really doesn't make much difference, except that a larger reserved space for the MFT could help prevent fragmentation as the file system grows.